There will be only one Council Tax bill for each dwelling. To work out who will have to pay for your house (or "dwelling"), look down the list below. As soon as you reach a description which applies to someone in your house, that person will be responsible for the bill (and will be the "liable person").
- a resident who owns the property
- a resident who is a tenant
- a resident who is a statutory, statutory assured, or a sub tenant
- a resident who is a sub-tenant
- any other resident
- the non-resident owner unless there is a non-resident tenant or a non-resident sub-tenant, either of whom have a lease of six months or more
These rules mean that the owner occupier(s) or tenant occupier(s) (including council tenant(s)) will usually have to pay the tax. If the property is empty, or it is no one's main home, for example a holiday home, liability will fall on the owner subject to paragraph 6 (above). A tenant will not have to pay the Council Tax if the landlord lives in the same dwelling.
What if I have more than one residence?
In the case of people who have more than one residence it will be necessary to determine which is their main residence. This is a matter for the council to decide in the first instance although an appeal may be made against their decision. Once the council has decided which of someone's residences is their main residence they may be liable for the Council Tax on it as a resident occupier, resident tenant or simply as a resident.
Liability for their other residences will depend on whether or not these are used by someone else as a sole or main residence.
What if there is more than one liable person?
People who are joint owners or joint tenants will be jointly liable for the one Council Tax bill for the dwelling. Husband and wives are jointly liable whether or not they are the joint owners or joint tenants. This also applies to a man and woman living together as husband and wife. Where one of these jointly liable people is severely mentally impaired that person will not be jointly liable unless they are the sole owner or tenant in which case they will remain liable.
When are residents not liable?
In some special cases the owner, not the residents, will have to pay the Council Tax. The principle examples are:
- Dwellings occupied by more than one household where the people living there have exclusive access to separate parts of the dwelling, but may perhaps share cooking or washing facilities. Probable examples are some hostels, nurses' homes or groups of bed-sits.
- Religious communities such as monasteries or convents.
- Dwellings which are not the owner's main home, but which are the main home of someone whom the owner employs in domestic service.
If you live in one of these dwellings, where the owner is liable, you will not be liable for payment of Council Tax. If your landlord is the liable person, they might be able to ask you to pay something towards the bill, depending on the terms of your tenancy agreement with them.
For a manse or other dwelling occupied by a minister of religion as their home and place of work, the body responsible for the minister's remuneration will be responsible foe the bill.
What if I disagree about who is liable?
You should be able to reach an agreement by phoning your council directly (see phone number on previous page). If not you should write to the council explaining what you object to and why. The council will have two months to provide an answer. If you still disagree with the council or if it has not acted within the two-month period, you will be able to appeal to a valuation appeal committee.
You must continue to pay your original bill while your appeal is outstanding.
